🇳🇱

Netherlands

#23 of 27Worldwide49.5%

Europe · Amsterdam · EUR

Europe's most startup-friendly jurisdiction with the 30% ruling tax benefit, world-class startup ecosystem in Amsterdam, and strong English proficiency across the country.

59
Overall Score
Tax39
Funding100
Visa75
Residency73
Tax Res.45
Practical100
Remote39
Family90
Ecosystem100
Amsterdam

Dimension Profile

Jurisdiction Risk Warnings

1 Alert1 Caution
Regulatory RiskAlert

36% tax on unrealized investment gains from 2028

The Netherlands is implementing a 36% tax on unrealized investment gains (Box 3 reform), replacing the current deemed-return system. Effective from 2028. Many founders are restructuring or considering relocation.

Economic StabilityCaution

Capital flight risk from unrealized gains tax

The upcoming Box 3 reform is driving capital flight discussions among HNWIs and founders. Several wealth management firms report increased inquiries about relocating.

Risk signals are informational only. Conditions change rapidly - verify with current government advisories and qualified legal counsel before making residency or incorporation decisions.

Dimension Breakdown

Corporate Tax Rate
25.8%
Capital Gains Rate
36%
Territorial System
No
IP Box Regime
Yes
IP Box Rate
9%
Tax Treaties
100
VAT Rate
21%
Dividend Withholding
15%
Holding Company Viable
Yes
Notes
Participation exemption exempts dividends and capital gains from qualifying subsidiaries. Innovation Box at 9% for qualifying IP. WARNING: The "Actual Return in Box 3 Act" passed February 2026 introduces 36% tax on unrealized gains on stocks, bonds, and crypto starting January 2028 (pending Senate). Startup shares and real estate exempt. This is a major negative for founders holding equity.
3 sources cited

Compare Netherlands with every jurisdiction

Side-by-side Netherlands comparisons across tax, visa, residency, and ecosystem - 26 detailed country-vs-country breakdowns.

🇳🇱Netherlands
59
🇸🇬Singapore
83
🇳🇱Netherlands
59
🇨🇾Cyprus
81
🇳🇱Netherlands
59
🇪🇪Estonia
80
🇳🇱Netherlands
59
🇺🇾Uruguay
80
🇳🇱Netherlands
59
🇵🇦Panama
76
🇳🇱Netherlands
59
🇵🇹Portugal
76
🇳🇱Netherlands
59
🇨🇷Costa Rica
75
🇳🇱Netherlands
59
🇧🇿Belize
74
🇳🇱Netherlands
59
🇨🇭Switzerland
73
🇳🇱Netherlands
59
🇲🇹Malta
72
🇳🇱Netherlands
59
🇬🇧United Kingdom
71
🇳🇱Netherlands
59
🇨🇦Canada
70
🇳🇱Netherlands
59
🇬🇷Greece
70
🇳🇱Netherlands
59
🇮🇹Italy
70
🇳🇱Netherlands
59
🇵🇾Paraguay
69
🇳🇱Netherlands
59
🇪🇸Spain
69
🇳🇱Netherlands
59
🇬🇪Georgia
68
🇳🇱Netherlands
59
🇦🇪United Arab Emirates
67
🇳🇱Netherlands
59
🇩🇪Germany
64
🇳🇱Netherlands
59
🇮🇪Ireland
62
🇳🇱Netherlands
59
🇮🇩Indonesia
61
🇳🇱Netherlands
59
🇨🇴Colombia
59
🇳🇱Netherlands
59
🇦🇷Argentina
58
🇳🇱Netherlands
59
🇲🇽Mexico
58
🇳🇱Netherlands
59
🇹🇭Thailand
57
🇳🇱Netherlands
59
🇸🇹Sao Tome and Principe
46

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